The Italian Revenue Agency has launched services for the One Stop Shop (OSS) and Import One Stop Shop (IOSS) schemes, which will become operational from 1 July 2021 as part of new VAT e-commerce rules. English-language introductions for each are provided as follows:
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One Stop Shop (OSS)
The mini One Stop Shop (MOSS), which was put in place on 1 January 2015, has been extended to become a One Stop Shop (OSS) as from 1 July 2021 covering a wider range of supplies and has introduced furt…